I worked as a childcare assistant at a small family childcare center for I brief period before I quit. My job was clearly that of an employee but my employer claimed I was an independent contractor because she had not made any deductions and did not want to send me a W-2. When I pressed her to explain how could I be classified as an independent contractor, she stated that my work was actually neither that of an employee nor an independent contractor. She said my time at her business was "cash labor" and that she owed no taxes for it. In trying to figure out what employer might have meant by "cash labor" I came across something interesting. 1040-A Instructions page 20, instructions for Line 7, direct to report income received as a household employee, specifically income "for which you did not receive a Form W-2 because your employer paid you less than $1700 in 2010." In the brief time I worked at this small family childcare center before I quit, I was only paid $1500. I am wondering if now employer might have conveniently reclassified me as a household (HSH) employee taking advantage of the limited pay I received. Apparently, employers are exempted from filing W-2 when HSH employee earned less than $1700. But would it be appropriate to classify a child development teacher working as an assistant as a household employee in a family childcare setting? If so, I imagine I could report that income on form 1040-A according to instructions without having to file SS-8 to determine worker status. Can anyone confirm that? It seems that the amount earned might be what matters here but I'm not sure the classification would be appropriate. Does anyone know why employers do not have to file a W-2 for HSH employees that earned less than $1700? I want to make sure that, if I do file this way, it is legal for me to do so. Thank you.